资源描述：
《US-Individual》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、UnitedStatesThischapterisbasedoninformationavailableupto1February2011.IntroductiontionsortheymayelecttoÞleajointtaxreturnreportingthecombinedincomeanddeductionsofthemselvesandFortaxpurposes,theUnitedStatesincludesthe50UStheirspouse.statesandthecapitalcityofWashington,DistrictofUnin
2、corporatedentitiessuchaspartnershipsandlimitedColumbia.TheUnitedStatesexercisessovereignjuris-liabilitycompanies(LLCs)maymakeavoluntaryelec-dictionoveranumberofpossessionsandterritories,tionundertheTreasuryDepartmentÕsÒcheck-the-boxÓincludingPuertoRico,theUSVirginIslands,Guam,regul
3、ationstobetaxedascorporationsoraspass-throughAmericanSamoa,andtheCommonwealthoftheNorth-(transparent)entities.ernMarianaIslands.ThesepossessionsandterritoriesarenotsubjecttoUStaxlegislationandarenotpartiestonorgovernedbyUSincometaxtreaties.1.2.TaxableincomeDuetothenatureoftheUnited
4、Statesasafederalunion,1.2.1.Generalincomeandothertaxesareimposedbyboththefederalgovernmentandthestategovernmentsand,insomeUScitizensandresidentsaretaxableonallincomefromcases,bymunicipalities.whateversourcereceived.Thisincludeswages,salary,Individualsaresubjecttofederalincometax,es
5、tatetax,businessincome,andinvestmentincome.Alltypesofandgifttax.Individualswhoareemployeesorwhoareincome(withtheexceptionofcapitalgains)arecom-self-employedmustpaysocialsecuritytax.binedandtaxedatthesamerates.Capitalgainsaresub-jecttospecialtaxrates.ThetaxadministrationagencyintheU
6、nitedStatesistheInternalRevenueService(IRS).ThecurrencyistheUSTaxableincomeiscomputedby:(1)determininggrossdollar(USD).income,(2)subtractingcertainstatutorydeductionstoarriveatadjustedgrossincome(AGI),and(3)subtract-ing(i)thestandarddeductionamountortheamountof1.IncomeTaxitemizedde
7、ductionsand(ii)personalexemptionamounts.ThetaxratesareappliedtothetaxpayerÕstaxableTheUnitedStatesimposesanetincometaxonindividu-incomeassocomputed,andtheamountoftaxowedals.maybeoffsetbyallowablecredits.ThetaxratesuseddependonthereturnÞlingstatusof1.1.Taxablepersonsthetaxpayer.Ther
8、earefourcategoriesforindiv
